We investigate the equational theory of Kleene algebra terms with variable complements -- (language) complement where it applies only to variables -- w.r.t. languages. While the equational theory w.r.t. languages coincides with the language equivalence (under the standard language valuation) for Kleene algebra terms, this coincidence is broken if we extend the terms with complements. In this paper, we prove the decidability of some fragments of the equational theory: the universality problem is coNP-complete, and the inequational theory t <= s is coNP-complete when t does not contain Kleene-star. To this end, we introduce words-to-letters valuations; they are sufficient valuations for the equational theory and ease us in investigating the equational theory w.r.t. languages. Additionally, we prove that for words with variable complements, the equational theory coincides with the word equivalence.
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